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CIK 1650505

AIFARM, LTD.
CIK 0001650505 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
composite ยท 3 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-12 ยท FY 2019-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 148.84 โ€” misstatement risk 148.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-05-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 148.835,
  "probability": 0.55069,
  "components": {
    "rsst": 0.4726,
    "drec": null,
    "dinv": null,
    "soft": 1,
    "dcs": null,
    "droa": -5.0592,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1650505/000165495420005507/0001654954-20-005507-index.htm",
    "form": "10-K",
    "filed": "2020-05-14"
  }
}
P-05 ยท FY 2017-12-31 ยท ELEVATED94.0

Tax arbitrage

[FY2017 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2017-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1650505/000165495419004488/0001654954-19-004488-index.htm",
    "form": "10-K",
    "filed": "2019-04-16"
  }
}
P-13 ยท FY 2017-12-31 ยท ELEVATED20.0

Zombie / distress

[FY2017 data, stale โ€” no more recent EBIT figure in XBRL] Altman Z'' -82.05 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-04-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2019-12-31": null,
    "2018-12-31": null,
    "2017-12-31": 78.707,
    "2016-12-31": -79.677
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -82.053,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 608011,
    "interest_expense_t": 7725
  },
  "stale": true,
  "latest_filing_period": "2019-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1650505/000165495419004488/0001654954-19-004488-index.htm",
    "form": "10-K",
    "filed": "2019-04-16"
  }
}